MUKESH KUMAR,BHIWADI RAJASTHAN vs. ITO, WARD, BHIWADI

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ITA 294/JPR/2024Status: DisposedITAT Jaipur22 May 2024AY 2015-161 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the assessee remained ex-parte before the CIT(A) and thus the CIT(A) confirmed the AO's action. The assessee's AR prayed for another chance to contest the case before the AO.

What were the facts?

The assessee filed an appeal against the ex-parte order passed by the CIT(A) for assessment year 2015-16. The CIT(A) had dismissed the appeal ex-parte as the assessee did not file submissions or evidence.

What were the issues?

Whether the assessee should be given another opportunity to present their case before the AO when the CIT(A) passed an ex-parte order due to non-filing of submissions.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES, ‘’SMC” JAIPUR

Before: Hon’ble SHRI SANDEEP GOSAINvk;dj vihy la-@ITA No. 294/JP/2024

Hearing: 16/05/2024

ORDER PER: SANDEEP GOSAIN, JM This appeal filed by the assessee is directed against order of the ld. CIT(A) dated 07-02-2024, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2015-16 raising grounds of appeal at Form No. 36. 2.1 At the outset of the hearing, the Bench noted that the ld. CIT(A) passed an ex-parte order by dismissing the appeal of the assessee and the narration as mentioned therein are as under:

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